1. Defendant A shall be punished by imprisonment with prison labor for eight months and by a fine of forty thousand won for Defendant B

2. The defendant A: Provided, That the defendant A.

Punishment of the crime

1. Defendant A is the representative director of Company B established for the purpose of removing asbestos from buildings and facilities in 202 in Sinpo City, and a person who operates simple services and other service companies of “G” in the name of Sinpo City F. 4 B01 in Sinpo City. A.

On October 25, 2009, the Defendant: (a) filed a preliminary return of value-added tax for the second year of 2009 on any of the above stock companies B in Ansan-gu, Anyang-si, Anyang-si; (b) on October 25, 2009, the Defendant entered and submitted to the Government a false list of total tax invoices by customer as if he/she supplied goods or services equivalent to KRW 149,80,000 in total of the value of supply in spite of the fact that he/she had not supplied goods or services to the ZE (H) in spite of the fact that he/she had supplied goods or services, and submitted a false list of total tax invoices by customer from around that time to July 26, 2010.

B. On January 25, 2010, the Defendant filed a final return of value-added tax for the second year of 2009 of the above G in Anyang Tax Department, stating in falsity the total value of supply as if he supplied goods or services to EAS Co., Ltd. (I), and submitted to the Government a false list of total tax invoices by the seller from around that time to January 25, 201, and submitted a false list of total supply value of 617,380,284 won as shown in attached Table 2 from that time to January 25, 2011. At that time, the Defendant filed a false list of total supply value for each of the pertinent years belonging to the said tax office B, while filing a return of value-added tax for each of the pertinent years belonging to the said tax offices. There is a real transaction equivalent to 617,380,284 won as stated in attached Table 2.